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    <title>Court Upholds CESTAT Ruling: No Service Tax on Repair Goods with Paid Excise Duty and VAT.</title>
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    <description>Whether the CESTAT has erred in holding that Service tax is not required to be paid on goods used in the repairing process on which Excise duty and VAT has been paid on the value of the said goods - held No - HC</description>
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